Lists financial statements, payroll, asset, inventory, contract, invoice and computation evidence that must be retained.
What should you do now?Create an evidence index linking every return item to its source and calculation support.
What does the official Article provide?
The official source is Arabic. This English commentary is explanatory and is not presented as an official translation.
Lists financial statements, payroll, asset, inventory, contract, invoice and computation evidence that must be retained.
This is a verified summary rather than a verbatim reproduction. Consult the official Arabic text, the Law and later decisions before making a final determination.
What does the Article mean in plain language?
Retain accounts, payroll, assets, inventory, supporting documents, contracts, licences and correspondence, plus each calculation's basis and method. A final return alone cannot reproduce its result. Link material entries to source records, reconciliations and elections and retain the actual period version used. NBR may specify additional records; check case-specific needs such as intra-group transactions and deferred tax.
The filing entity and compliance, finance, legal and governance teams.
Create an evidence index linking every return item to its source and calculation support.
Keeping only a return image or totals without calculation evidence.
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Before relying on the result
Is this Article enough on its own?
Usually not. Read it with the connected Law Article, definitions, any effective election and current NBR guidance, especially for an amount or deadline.
Does NBR guidance replace the Regulations?
No. Guidance explains application and supports procedures and examples, but current legislation and decisions prevail in case of inconsistency.